Statutory Residence Test - HM Revenue & Customs

Application of the SRT to deceased persons
Example 32
Freda has lived and worked in the UK, and been UK resident, for the five tax
years up to 2015-16. In June 2016 Freda retires, buys a home in France and
leaves the UK to live there. Freda keeps her UK home, which she uses as a
base on return trips to the UK.
Freda dies in July 2017. Apart from a two-week visit to the UK in May 2017,
where she stayed in her UK home, Freda spent every night in her French
home. In the year of her death Freda has spent a sufficient amount of time in
her overseas home and so is not resident under the fourth automatic UK test.
Deceased individuals and the sufficient ties test
4.10 The UK ties may need to be considered in respect of a deceased person.
4.11 In respect of a deceased person who was resident for one or more of the
previous three tax years the number of days shown in tables A and B must be
reduced proportionately. The proportion is determined by reducing the
number of days shown in the tables to reflect the number of whole months left
in the tax year after the individual’s death. A whole month means the whole of
January, the whole of February and so on, except April where 6-30 April
counts as a whole month. This results in revised time spans as set out in
Tables C and D on the following pages.
RDR3 48